A Reference for the Laws and Rules of the Congressional Budget Process

§015t. (CB) Trust Fund Accounts

Trust Funds

The Trust Funds of the Federal Government are distinctly different from conventional non-Federal trust funds and have no statutory definition that applies generally. As a general matter, Federal Trust Funds are accounting systems used to track the flow of streams of receipts ostensibly used for a dedicated purpose.

See the following summary for further information on the subject: What Are Federal Trust Funds?